Open Access

David Roos, Dennis SchlegelORCiD, Patrick KrausORCiD

• Purpose: The rapid development of artificial intelligence (AI) is transforming various fields, including accounting. AI-driven solutions have the potential to enhance efficiency and accuracy. This study examines the integration of AI in accounting by addressing two key research questions: (1) What are the prerequisites for incorporating AI solutions in accounting? and (2) Which accounting processes are suitable for AI adoption? Design/methodology/approach: To answer the research questions, a multivocal literature review (MLR) was conducted, systematically analysing both academic and practice-oriented sources. Findings: The findings indicate that the successful implementation of AI in accounting depends on several prerequisites, including a suitable IT infrastructure, access to high-quality data, regulatory compliance and workforce upskilling. Furthermore, key accounting processes benefiting from AI integration include invoice processing, anomaly detection, financial forecasting and tax compliance. Originality/value: This study contributes to the existing body of knowledge by providing a comprehensive and up-to-date analysis of AI in accounting, bridging the gap between research and practice.